So you think the fact that you spend some big bucks on the clothes you wear to work – in order to impress your customers and others – is reason enough to have Uncle Sam subsidize your expenditure.
Not so, say the Revenooers, as most recently expressed in the Tax Court case of Sofien Beltifa. This guy was employed by a restaurant in New York City in 2011 as a bartender/manager. His duties included “calling in” liquor orders, taking liquor deliveries, and ensuring that the bar was fully stocked at all times. The restaurant did not require its employees to wear a uniform, though it did request employees to wear an all black ensemble (shirt, tie, pants) while working. The taxpayer believed it was necessary to look his best because he was one of the faces of the restaurant. “When you enter, you just see me and then you walk through,” he testified. “You see the host, you see me. I’ve got to look presentable.”Read More